The amounts set forth in the STIP
Award column are the amounts actually paid with respect to 2008
performance.

(2)

Based on the benefits provided
under disability, the amounts set forth in the Pension Benefit
column represent the qualified, nonqualified, and any SERP
pension benefits calculated assuming the NEO would retire
December 31, 2008, because the benefits would be greater
under retirement.

Mr. Grigg was hired in 2004
and was not eligible for retirement in 2008 as he did not meet
the service requirement.

In lieu of the SERP,
Mr. Leidich is entitled to a lump sum benefit upon
termination of employment for any reason. The benefit is payable
based on the terms defined by the Severance and Employment
Agreement dated July 1, 1996, between Mr. Leidich and
Centerior Energy Corporation. The maximum value of $1,095,889
will be payable at age 62. If Mr. Leidich terminates
his employment prior to age 62, he will receive a reduced
benefit ($876,811 plus gross up on December 31, 2008).

(3)

The amounts set forth in the LTIP
and Other Equity Awards column reflect the equity awards that
will vest in the event of a disability as described in the 2008
Post-Termination Compensation and Benefits table.

(4)

Based on the terms of
Mr. Griggs employment agreement, he shall receive the
maximum points for the purposes of determining our contribution
toward the cost of retiree and spousal health coverage in the
event of a termination for any reason. Amount shown is
calculated based on the assumptions used for financial reporting
purposes under generally accepted accounting principles.

The
amounts set forth in the Short-Term Incentive Program Award column are prorated based on the number of months employed during the year (12).

(2)

Based
on the benefits provided under disability, the amounts set forth in the Pension Benefit column represent the qualified, nonqualified, and SERP pension benefits calculated
assuming the NEO would retire December 31, 2007, because the benefits would be greater under retirement.

Mr. Grigg was hired in 2004 and was not eligible for retirement in 2007 as he did not meet the service requirement.

In lieu of the SERP, Mr. Leidich is entitled to a lump sum benefit upon termination of employment for any reason. The benefit is payable based on the
terms defined by the Severance and Employment Agreement dated July 1, 1996, between Mr. Leidich and Centerior Energy Corporation. The maximum value of $1,095,889 will be payable at age
62. If Mr. Leidich terminates his employment prior to age 62, he will receive a reduced benefit ($825,455 plus gross up on December 31, 2007).

(3)

The
amounts set forth in the Long-Term Incentive Program and Other Equity Awards column reflect the equity awards vested in the event of a disability as described in the
2007 Post-Termination Compensation and Benefits table.

(4)

Health
care benefits as generally available to all employees, except as follows:

Based on the terms of Mr. Grigg's employment agreement, his spouse shall receive the maximum points for the purposes of determining the Company
contribution toward the cost of retiree spousal health coverage. Amount shown is calculated based on the assumptions used for financial reporting purposes under generally accepted accounting
principles.